Austrian Federal Ministry of Finance

Tax Book 2025

Your complete guide to Austrian wage tax and income tax — free and up to date.

8 Chapters2025 EditionFree Access

I

General information on wage tax and income tax7 sections Read

Personal liability to pay taxp. 8 Wage tax or income taxp. 11 Earnings, incomep. 11 Income from employmentp. 14 Remunerations in kindp. 16 Tax-exempt paymentsp. 18 Tax-reducing expensesp. 21

II

Tax scales and tax deductions3 sections Read

Tax scalep. 24 Tax deductionsp. 27 Tax deductions in case of low incomep. 38

III

Wage tax calculation by your employer10 sections Read

General provisionsp. 44 Travelling between one’s home and place of workp. 45 Tax-exempt payments by the employerp. 56 Business tripsp. 59 Employers’ contributions to pension fundsp. 63 Miscellaneous remunerationsp. 64 Bonuses and supplementsp. 69 Overtimep. 69 Supplements for night work and night overtime workp. 70 Recalculation by the employerp. 70

IV

What claims may be asserted in the employee tax assessment?14 sections Read

Special expensesp. 75 Types of special expensesp. 78 Income-related expensesp. 82 Typology of income-related expensesp. 84 Tax regulations for home officep. 101 Lump sums for income-related expensesp. 104 Extraordinary burdensp. 106 Extraordinary burdens for dependantsp. 108 Extraordinary burdens with deductiblesp. 109 Extraordinary burdens without deductiblesp. 114 Extraordinary burdens incurred for disabilitiesp. 115 Extraordinary burdens for disabled childrenp. 122 Official certifications and victim passesp. 125 Family Bonus Plusp. 125